Switzerland

Switzerland taxes residents on worldwide income and wealth through a three-layer system of federal, cantonal, and municipal levies, so the effective burden depends heavily on which canton and commune you settle in. For a solopreneur the standout features are that private capital gains on movable assets like shares and crypto are generally tax-free, the headline federal income tax tops out at only 11.5 percent, and there is no individual exit tax, though an annual cantonal wealth tax and mandatory self-employed social security apply. There is no dedicated digital nomad visa and self-employment permits for non-EU nationals are discretionary and slow, while costs of living are among the highest in the world.